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Information for ruling 600012708

This section is Advance Tariff Ruling

Start date
01 Apr 2025
Expiry date
31 Mar 2028
Description
Potato wedges 750g Ingredients: Potato (86%), SUNFLOWER OIL (4%), Rice Flour, Maize Flour, Modified Potato Starch, Salt, Raising Agents: Diphosphates, Sodium Carbonates; Garlic Powder, Onion Powder, Paprika Powder, Ground Pepper, Cumin Extract, Cumin Seeds, Colour: Paprika Extract; Sugar, Thickener: Xanthan Gum. Cut and seasoned frozen and put up for retail sale in plastic bags
Keywords
  • WEDGE SHAPED
  • FOR HUMAN CONSUMPTION
  • POTATOES
  • SUNFLOWER OIL
  • SEASONED
  • FROZEN
Justification
Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 2004 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 GIR 5b has been used to identify the type of packaging – Frozen in plastic bag GIR 6 has been used to classify the goods to subheading level 200410 – Potatoes 8 digit code 20041099 - Other than in the form of flour, meal or flakes Also classified in accordance with: HSEN to 2004